Berufsbedingte Mobilität - empirische Befunde für Deutschland

Claudia Wesselbaum-Neugebauer ()
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Claudia Wesselbaum-Neugebauer: Schumpeter School of Business and Economics, University of Wuppertal

No sdp09009, Schumpeter Discussion Papers from Universitätsbibliothek Wuppertal, University Library

Abstract: The deductibility of commuting costs in Germany is discussed permanently. The paper adresses the question, whether the taxpayers do react to the commuting allowances (Entfernungspauschale). It is shown that individual mobility depends on the responsibilities for companion, children and relatives. The commuting allowances are unsuitable to realize aims of urban, traffic and regional planning. Hence a return back to the system of full deductibility of work-related expenses is necessary if they choose public transportation. Furthermore a tax-deductible flat-rate per kilometer is required if they go by car.

Keywords: mobility; commuting allowance; commuting cost; labor (search for similar items in EconPapers)
JEL-codes: D1 H24 H31 (search for similar items in EconPapers)
Pages: 29
Date: 2009-10
New Economics Papers: this item is included in nep-geo and nep-ure
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